AU Small Business Payroll Compliance Checker
A single hub covering the obligations that trip up small businesses each EOFY: GST, PAYG, Super Guarantee, STP Phase 2, state payroll tax, FBT, BAS frequency — with the upcoming payday super change factored in. Enter your numbers to see exactly what applies, with links to the calculators for each.
EOFY 2025-26 countdown
Financial year ends 30 June 2026. STP finalisation due 14 July, SG Q4 due 28 July, FBT return due 21 May (self) or 25 June (via agent). Payday super starts 1 July 2026 (subject to final legislation) — SG moves from quarterly to within 7 days of each payday.
Your Business
Super Guarantee (annual)
$36,000
@ 12% on payroll
Payroll tax (New South Wales)
$0
Below $1,200,000 threshold
BAS frequency
quarterly
Based on GST registration + turnover
Your compliance obligations
GST registration required
Turnover of $500,000 meets the $75,000 threshold — you must register for GST within 21 days.
Australian Business Number (ABN) required
All businesses carrying on an enterprise need an ABN. Without one, payers must withhold 47% (no TFN rate) from payments to you.
PAYG withholding registration required
Register for PAYG withholding before the first payday. Withhold tax from employee wages each pay and remit via BAS.
Single Touch Payroll (STP) Phase 2 reporting
All employers must report wages, PAYG, and super via STP-enabled payroll software on or before each payday. STP Phase 2 (mandatory since 1 Jan 2022 with some deferrals to 2023) adds detailed income-type and disaggregated-gross fields.
Super Guarantee 12% (2025-26)
Pay SG on ordinary time earnings to each eligible employee's nominated super fund each quarter (or more frequently). Rate reached legislated maximum 12% on 1 July 2025.
Workers compensation insurance required
Each state/territory has its own scheme. NSW icare, VIC WorkSafe, QLD WorkCover, WA insurance-based, etc. Register before first payday.
New South Wales payroll tax not yet triggered
Payroll of $300,000 is below the $1,200,000 threshold. Monitor monthly payroll — register when you expect to exceed.
BAS lodgement — quarterly
Turnover < $20M defaults to quarterly BAS. Online lodgement gets a 2-week concession past the paper due date.
Payday super starts in 63 days (1 July 2026)
From 1 July 2026 (subject to final legislation), SG must be paid within 7 days of each payday instead of quarterly. Plan cashflow: weekly/fortnightly payers will feel this most. Check your payroll software is ready.
Compliance calendar — what's next
Passed
28 Apr 2026
Super Guarantee Q3 due (Jan–Mar 2026)
SG contributions for the January–March 2026 quarter must reach the fund by 28 April. Late payment triggers the Super Guarantee Charge (SGC) which is not tax deductible.
⚠ SGC = unpaid SG + interest (10% p.a.) + $20/employee/quarter admin fee + potential Part 7 penalty up to 200%.
62d
30 June 2026
Financial year ends
Cut-off for 2025-26 income, expenses, and asset purchases. Instant asset write-off ($20,000 threshold for small business) requires the asset be installed ready for use by 30 June.
Open calculator →76d
14 July 2026
STP finalisation declaration due
Finalise each employee's STP year-to-date data via your payroll software by 14 July. This replaces payment summaries for STP-reporting employers. Closely-held payees get until 30 September.
⚠ Failure-to-lodge penalty scales by business size; employees can't pre-fill their returns until finalisation.
76d
14 July 2026
PAYG payment summaries (non-STP only)
If any employees aren't covered by STP (very rare post-2022), give them a PAYG payment summary by 14 July.
83d
21 July 2026
Annual payroll tax reconciliation
State-based: most revenue offices require the annual reconciliation by 21 July (NSW, VIC, QLD, WA); SA is 28 July. Check your state's exact date.
90d
28 July 2026
BAS Q4 due (paper lodgement)
Quarterly BAS covering April–June 2026. Online lodgement earns a 2-week concession to 25 August.
Open calculator →90d
28 July 2026
Super Guarantee Q4 due (Apr–Jun 2026)
Final SG quarter of 2025-26. Q4 contributions must reach the fund by 28 July.
⚠ If late, lodge SGC statement by 28 August to avoid Part 7 penalty.
121d
28 Aug 2026
TPAR due (if in scope industry)
Taxable Payments Annual Report covers payments to contractors in building/construction, cleaning, courier, IT, road freight, security, and most government entities.
The seven obligations this checker covers
- GST registration — mandatory at $75k turnover ($150k non-profit). Taxi/ride-share from $0. Register within 21 days of crossing the threshold.
- ABN — required for any business carrying on an enterprise. Without one, payers withhold 47% from payments to you.
- PAYG withholding — register before first payday. Withhold tax from wages, remit via BAS with pay-period frequency based on size.
- STP Phase 2 — mandatory payroll reporting on or before each payday. End-of-year finalisation by 14 July.
- Super Guarantee (12% in 2025-26) — paid each quarter now, moving to within 7 days of payday from 1 July 2026. Late SG triggers the non-deductible Super Guarantee Charge.
- State payroll tax — triggered when annual payroll exceeds the state threshold (NSW $1.2M, VIC $900k, etc.). Regional VIC gets a reduced 2.425% rate.
- FBT — applies if you provide fringe benefits (car, entertainment, meal cards, living-away-from-home allowances). FBT year runs 1 April – 31 March with return due 21 May.
Payday super: what's changing 1 July 2026
Under current rules, SG is due 28 days after the end of each quarter. From 1 July 2026 (subject to final legislation passing the current session), SG contributions must reach employees' super funds within 7 days of each payday.
Practical implications:
- Cashflow — weekly and fortnightly payers go from batching 12 quarterly payments to 52 or 26 annual payments, each with its own 7-day deadline
- Software — your payroll system must be STP-enabled AND capable of generating per-payday super contributions; most major providers (Xero, MYOB, KeyPay, Employment Hero) have published readiness plans
- Super fund relationships — some clearing houses and default funds will need commercial re-papering to accept more frequent, smaller payments
- Penalties — the SGC regime tightens: shortened grace periods and faster interest accrual are part of the package
The reform is aimed at reducing unpaid super (estimated $5B+/year) and making the SG more visible to employees via real-time super balances.
Frequently asked questions
When does my small business need to register for GST?
You must register for GST within 21 days once your GST turnover reaches $75,000 ($150,000 for non-profits). Taxi, ride-share, and limousine operators must register regardless of turnover. Voluntary registration is available for smaller businesses — it can help when most of your customers are GST-registered (they can claim back the GST you charge).
What is the Super Guarantee rate for 2025-26?
12.0%, up from 11.5% in 2024-25. This reaches the legislated maximum — no further scheduled increases. SG is paid on ordinary time earnings, capped at the maximum super contribution base ($65,070/quarter for 2025-26, above which no SG is required).
What is payday super and when does it start?
Payday super requires employers to pay Super Guarantee contributions within 7 days of each payday instead of quarterly. The scheduled commencement is 1 July 2026, subject to final legislation. Weekly and fortnightly payers will feel the cashflow impact most — start planning now: update your payroll software, forecast cash, and review any super fund agreements that assume quarterly batches.
What is Single Touch Payroll (STP) Phase 2?
STP Phase 2 has been mandatory for all employers since 1 January 2022 (with some deferrals through 2023). It requires you to report gross wages, PAYG withholding, and super via STP-enabled payroll software on or before each payday. Phase 2 adds disaggregated gross (allowances, overtime, bonuses, salary sacrifice) and income type fields. End-of-year finalisation is due by 14 July.
What are the state payroll tax thresholds?
2025-26 annual thresholds: NSW $1.2M (5.45%), VIC $900k (4.85% or 2.425% regional), QLD $1.3M (4.75% or 4.95% above $6.5M), WA $1M (5.5%, tiered up to 6.5%), SA $1.5M (4.95%), TAS $1.25M (4% or 6.1% above $2M), ACT $2M (6.85%), NT $1.5M (5.5%). Payroll tax is levied on wages above the state threshold, not on turnover.
When do I need to lodge my BAS?
If your GST turnover is under $20 million, you lodge BAS quarterly (due 28 October, 28 February, 28 April, 28 July). Lodging online via MyGov/ATO business portal gets you a 2-week extension past the paper date. Turnover ≥ $20 million requires monthly BAS (due 21st of the following month). Some small businesses can opt for monthly PAYG instalments with annual GST.
What happens if I pay Super Guarantee late?
Late SG triggers the Super Guarantee Charge (SGC), which is not tax-deductible (unlike on-time SG). SGC = unpaid SG shortfall + nominal interest of 10% p.a. + $20/employee/quarter admin fee. Persistent late payment attracts a Part 7 penalty of up to 200% of the SGC. You must lodge an SGC statement with the ATO even if you later catch up the payments.